Set of bookkeeping-records.



R. K. iSERI.

SET OF BOOKKEEPING RECORDS.

APPLICATION HLED JUNE 2. m1.

1 ,27 1 1 6'7. Patented July 2, 1918.

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5 MAIN a/ INVENTOR R. K. ISER/ WITNESSES:

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R. K. ISERI.

SET OF BOUKKEEPING RECORDS.

APPLICATION HLED JUNE 2. :sn.

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@QBEET K. ISERI, OE SACRAMENTO, CALIFORNIA.

SET E BODKKEEPING-REGOBQ$ 1 Specification of Letters Patent.

Patented July 2, 1915- Applicatton fi led June 2, 1917. S eria} No. 172,4 30.

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,1 its present embod ment the set coinrise e sl n ee w etfi be fil .1 9 smel ee wh n We? si nestle or credits entered, or other tqansections re or e h icli'sheet provided \yfi'th -111W wf iee heb wire leech s e e P pe ly ree w h wet-eel ledg r ee i ems en. wh the t t ls pp aring (an he. t e of the sh e were hst n F% P wer Thes heet p eie ebly g wm i nd perfie et d- Q e s wast land we! i e ,eq ser hook nnder t e ousto ners account and}? other Dede, 19a as ou r'p 85 eiifi tefi e s a e iw r'd time sled, to see We (th men see L s ere ii t e eee s s. y asi h e em see $195 se sia sett e? W91??? :t

40 et eese-1 er er fil gre -Wei iew sa es or oiar'ge s eets :1 strips, sgth et t i o meis seeet ee ings, in

Figurel shows an original and duplicate sales slip embodying In -intention.

Fig. 2 shows an orl'ginalfitnd duplicate credit slip embodyingtnj iiivefiti'on. I

Fig. 3 show' 'sn page of d joiiiiial on which detachable strips frond the areas "or "sales bills have been pasted. i

4 showdix ledger sheet having the strips from said sales or credit sheets pasted therein in rope! order.

Fig. 5 s o Ws a page of a daily balance book made up of deta'ohahle strips pasted in proper position thereon.

Fig. QShOWS a sheet of an invoice book provided at one side with detachable {ind-ad hesit e strips.

Referring now i1 detail to the set of records s liownon t e eccompanyingdrawings, thereis shown an original 'charge sheet 10, in the form of at sales slip, accompanying which is e duplicetesheet 11. The origins sheet is adopted to contein entries of seeds sold, interest, disconnt and freight charges in connection therewith, and isto be-k pt indefinitely by the merchant, the carbon copy being delivered to the customer with the goods.

The ori inal sheet contains at its lower edge three strips 12, 13 and l4, perforated from eaioh other and from the main body of the sheet. The first trip 12 is intended to sHoW the b lenceio the clis 'toni ersaecouflt to date a sf n deeordingly. mile second "stri p i3 is r leiil ifit lifledger columns and on ,Itt'he date, iiamdof"pnrchaseryend the enigl int the E nfchhsepre entered. The thirds trip i rifle in' jeu' mi chiming we oon'eins data" ixnilaflto fihKeGoh dstiF Thf', tliree stri "together with the iiiei ii body of theslgeQhre preferably sei'iellljr numbered for i ntifie tieh. Sziidj'stripshre guinined on thir lifick imme or otherwise su plied ,With an adhesive sub tee eeand W en detaclhegl the one is Intended be pasted on a sheet 15 f a daily paler-lee book. as shown inFig. 5'. The seeondsfirip 13 'is pasted in the proper positidn on e sheet 71B of a ledger under the account of the enstomer to whoigi'the aodshav been d. The third strip ins: pasted in proper osiand illustrated in the accompanying draw- OI narrower.

be entered at the same The set includes record sheets for credit items which are entered on credit bills 18, such items representing amounts which may become due on account of goods purchase credits for goods returned, or money paid on account, interest, discount, freight and other miscellaneous items. The credit sheet is preferably printed in ink of a different color or on a differently colored paper from the charge or debit sheet and is made somewhat wider This credit bill may also have a duplicate 19 and is provided at its lower edge with detachable and gummcd strips 20, 21 and 22, similar to the detachable strips described in connection with the sales slip 10. The detaching and pasting of these strips are carried on in the same manner as alread 1 described, the first one going into the daily balance book, the second into the ledger, and the third into the journal. By reason of the fact that these strips are either longer or shorter than the charge strips the amounts of the items appearing thereon will fall in a column to the right of the column formed by the charge items.

When corresponding strips have been de tached from all the charge and credit sheets used during any given period and properly pasted, the balance shown by the daily balance book will agree with the total amount ofthe account sales of the ledger. The original sheets 10 and 18, from which have been detached the strips at the bottom, may be kept in index files or loose leaf forms for future reference.

The invoice sheet 23, shown in Fig. 6, com-- rises right and left-hand divisions, the ormer made up of detachable and gummed strips 24 and the latter being merely the ordinary form of ruled lines. Each division is provided with suitable journal or ledger columns for date, name, index number and amount and the amounts are entered in single entry fashion. Goods bou ht on account, goods returned, bills pai and items of interest, discount, freight, etc, are en tered here, first on the left-hand side and then extended to the ri ht-hand side. The filled-in strips at the rig t are then detached and pasted in the le ger to the debit or credit of the account involved. The lefthand division remainin shows a collective account of purchases an like items, such as is generally provided for in any bookkeeping system.

By having the detachable and gummed strips associated with the collective invoice sheets, the items intended for the ledger can time and thus the posting will be done mechanically and withoutdanger of omission or error.

4T0 illustrate the manner of using this set of account books, assume customer A. White comes in, pa s $20.00 on accountand buys $2.20 worth 0 goods. A credit strip for $20.00 is made out (Fig. 2), the duplicats 19 is delivered to the customer and the original 18 is laid away. A charge strip (Fig. 1) is then made out for $2.20, duplicate 11 is delivered and the original 10 filed. At the close of the day the strips are detached from the filed original sheets and pasted in that book of the set which is specified at the left edge of each strip; in the journal (Fig. 3) chronologically; in the ledger (Fig. 4:) under the pro )er account. When the ledger strip is paste in, the balance to date for the account in question is computed and entered, which entry is also made on the daily balance strip 12 (Fig. 1), which is then pasted in the daily balance book (Fig. 5), over the last prior strip of the same customer.

The labor and diliicult of bookkeeping are greatly increased by ailure to keep the hooks up to date. Those who do not employ expert bookkeepers are prone to let the work of posting, balancing, etc, fall behind until a considerable mass of detail has accumulated. Any system, therefore, which reduces the time and labor of posting the items, although requiring at the time of entering the original transaction the notation of addi-. tional items, is a practical solution of the problems confronting the merchant who does his own bookkeeping. With the present system the few seconds time required to fill out, the detachable slips, when the transaction occurs, will not be noticeable; yet the fact of their having been filled out and detached will practically insure their being pasted in the proper position within the permanent books. When the items are in proper lace and accurately posted the work of obtaming the necessary totals and balances requires but a few moments time, and if this be done at the close of each days business the books will always be complete and up to date.

Various changes in the construction and arrangement of the several parts herein shown and described may be employed without departing from the spirit of my invention as disclosed in the appended claims.

Having thus described my invention, what I claim and desire to secure by Letters Patent is- '1. A bookkeeping set which comprises charge and credit sheets appropriately ruled and designated, each of said sheets having detachable strips ruled with ledger and journal columnsto be filled out with the totals of the debits or credits represented by the main body of the sheet at the time of the transaction, "said strips being gumined bn charge and credit sheets appropriately ruled their back surface for pasting inaledgeror and designated, each of said sheets having detachable strips ruled with ledger and journal columns to be filled out at the time of the original transaction, with the totals of the debits or credits appearing on the main body of the sheet, said strips being arranged to be secured in place in the ledger or journal, the credit strips being of difierent length than the debit strips to bring their respective items in different columns when placed in alinement.

3. A bookkeeping set which comprises charge and credit sheets appropriately ruled and designated, each of said sheets having detachable strips ruled with ledger and journal columns to be filled out at the time of the original transaction, with the totals of the debits or credits appearing on the main body of the sheet, there being one strip for ledger entries and one for journal entries on each sheet.

4. A bookkeeping set which comprises charge and credit sheets appropriately ruled and designated, each of said sheets having detachable strips ruled with ledger and journal columns to be filled out at the time of the original transaction, with the totals of the debits or credits appearing on the main body of the sheet, there being one strip for ledger entries and one for journal entries on each sheet, and said strips being gummed on their back surfaces to permit them to be pasted into position within the journal and ledger.

5. A bookkeeping set which comprises charge and credit sheets appropriately ruled and designated, each of said sheets having detachable strips ruled with ledger and journal columns to be filled out at the time of the original transaction, with the totals of the debits or credits appearing on the main body of the sheet, there being one strip for ledger entries and one for journal entries on each sheet, and said strips being gummed on their back surfaces to permit them to be pasted into position Within the journal and ledger, the strips on the credit sheets being of different length than the strips on the debit sheets to bring their respective items in different columns.

6. A bookkeeping set which comprises charge and credit sheets appropriately ruled and designated, each of said sheets having detachable strips at their bottom margin to be filled out at the time of the original transaction, one of said strips being ruled with ledger columns and intended to receive the total of the items represented on the main body of the sheet, the other being appropriately ruled to receive the balance to date of the account of the customer to whom the sheet is addressed, said strips being arranged to be secured one in a ledger and one in a daily balance book.

7. A bookkeeping set which comprises charge and credit sheets appropriately ruled and designated, each of said sheets having a detachable strip at its bottom margin ruled and designated to receive the balance to date of the account of the customer to whom the sheet is addressed, said strips being gunnned and adapted to be pasted in a daily balance book when detached, subsequent strips referring to each customers account being pasted over those already in place and representing his previous balance.

In testimony whereof I have hereunto set my hand in the presence of two subscribing Witnesses.

W. W. HnALnY, M. E. EWING.

Copies of this patent may be obtained for five cents each, by addressing the "Commissioner of Patents, Washington, D. O. 

